To the question of the need to improve the financial planning mechanism when making investment decisions

The article focuses on the key problems of improving the financial planning mechanism when making investment decisions by organizations Based on the proposed methodology of financial planning as a systematized set of basic principles and methods of financial planning, applied indicators, impact measures necessary for the implementation of the financial plan, its monitoring, etc., the structure of this mechanism aimed at making investment decisions is substantiated, as well as the functions and tasks of the financial planning process of investment activity are defined. The authors substantiate that financial planning of investment activity is one of the most complex areas of financial planning, which is largely due to the complexity of making investment decisions, during which the state of the macroeconomic environment, objective limitations of investment activity, alternative investment opportunities, the state of the internal environment of the organization, its subjective investment preferences and other external and internal factors should be taken into account. To solve these problems, it is proposed to use such tools of the financial planning mechanism as budgeting of investment activities.